M/s. Eten Craft Holding Pvt. Ltd. Versus State of Kerala, Represented By The Secretary To Government, Department of Commercial Taxes, Thiruvananthapuram
GST
2018 (5) TMI 1280 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 273 (Ker.)
KERALA HIGH COURT – HC
Dated:- 9-11-2017
W. P. (C). No. 28801 Of 2017
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
For The Petitioner : Sri Sukumar Naidan oommen, Sri. Sherry Samuel Oommen, Sri Praveen K Nair And Sri Nemish Niranjan Zaveri
For The Respondent : Sri C. E. Unnikrishnan, Spl. Government Pleader
JUDGMENT
The petitioner has approached this Court seeking a direction to the respondents to notify an authority for advance ruling as contemplated under Section 96 of the Kerala State Goods
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has since been constituted by S.R.O.No.638 of 2017 dated 21.10.2017. It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State. As regards the apprehension of the petitioner with regard to filing procedures, it is clarified that till such time as the electronic filing system is put in place on the portal, the assessees would be permitted to file their application manually before the said authority. Taking note of the said submission of the learned Government Pleader, on instructions, as contained in the statement fil
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